应收账款数目的增多常常导致企业流动资金减少,资金周转不顺畅,最终导致出现财务风险系数增加。由于我国在信用方面没有建立完善的监管制度,导致企业的应收账款的内部调控管理出现问题。因此,本文针对企业应收账款内部控制等相关工作范围进行了相关研究,针对出现的问题,提出了相应的解决措施。 The increase in the number of receivables often leads to a decrease in the liquidity of the enterprise and a smooth flow of funds, which eventually leads to an increase in the coefficient of financial risk. As China has not established a sound regulatory system in credit, resulting in the internal control of accounts receivable management problems. Therefore, this article has carried on the related research to the related work scope such as the internal control of the enterprise accounts receivable, and put forward the corresponding solutions to the problems that arise.